HEMS: Help Explain My Standard – Interpreting and Applying Ascertainable Distribution Standards

Partner Jennifer Mendel will speak on the panel “HEMS: Help Explain My Standard – Interpreting and Applying Ascertainable Distribution Standards” at the American Bar Association’s 2026 May Tax Meeting.

The panel will examine the health, education, maintenance, and support (HEMS) standard commonly used in trust agreements, focusing on how it is interpreted and applied in practice. Discussion will cover what constitutes an ascertainable standard, the interplay between federal and state law, and practical implications for trust planning and tax outcomes.

Learn more and register here.